Transfers to and from certain institutions
F18A.Stamp duty land tax
(1)
This section applies to a land transaction by which land occupied wholly or partly for the purposes of an institution specified in column 1 of Schedule 6 to this Act is transferred by the Secretary of State to the body specified in relation to that institution in column 2 of that Schedule.
(2)
For the purposes of stamp duty land tax, the land transaction is exempt from charge.
(3)
Relief under this section must be claimed in a land transaction return or an amendment of such a return.
(4)
In this section——
“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;
“land transaction return” has the meaning given by section 76(1) of that Act.